Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 420 - CESTAT, MUMBAIOutdoor catering service-Cenvat Credit the appellants had availed CENVAT credit on outdoor catering service received in their factory canteen. In adjudication of a show-cause notice, the original authority disallowed this credit to the appellants under rule 14 of the CENVAT Credit Rules, 2004 read with section 11A(1) of the Central Excise Act, 1944 on the ground that the service was not used in or in relation to manufacture of final product in the factory. In the light of the decision of CCE v. GTC Industries Ltd. 2008 -TMI - 31592 - CESTAT MUMBAI, held that- In the present case, it appears, neither of the lower authorities had occasion to record any finding as to whether the cost of supply of food formed part of the assessable value of the final products. Even the memo of appeal is silent on this aspect. I would direct the original authority to examine this aspect. If it is found that the cost of supply of food in the factory canteen to workers for the period of dispute formed part of the assessable value of the final products, the appellants will get the benefit of the Larger Bench decision. If it is found to the contrary, the CENVAT credit in question will not be admissible to them. For the purpose of a decision on this question, I set aside the orders of the lower authorities and remand the matter to the original authority.
|